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raise any relevant issue with regard to the Commissioner's
intended collection activities, including spousal defenses,
challenges to the appropriateness of the Commissioner's intended
collection action, and alternative means of collection. Secs.
6320(b), (c); 6330(c); see Sego v. Commissioner, 114 T.C. 604,
609 (2000); Goza v. Commissioner, 114 T.C. 176, 180 (2000).
The taxpayer may raise challenges "to the existence or
amount of the underlying tax liability", however, only if he "did
not receive any statutory notice of deficiency for such tax
liability or did not otherwise have an opportunity to dispute
such tax liability." Sec. 6330(c)(2)(B).
Pursuant to sections 6320(c) and 6330(c)(2)(B), petitioner
was entitled to challenge the existence or amount of the
underlying tax liabilities for 1992, 1998, and 2000 at his
Appeals Office hearing. If the validity of those underlying tax
liabilities is properly at issue, the Court reviews the matter de
novo. Poindexter v. Commissioner, 122 T.C. 280, 284 (2004); Sego
v. Commissioner, supra at 610.
Petitioner has failed to aver or prove facts sufficient to
show error in the assessments. Indeed, petitioner testified that
he does not disagree with the amount of tax respondent determined
he owes. He disputes the “fines and penalties” assessed on the
outstanding tax liabilities.
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